The sustainability of the long-term development of an enterprise in unstable conditions with the diversification of innovative industries

An analysis of the sustainability of the long-term development of innovative industries in conditions of instability, taking into account the role of diversification of production for risky projects, shows the possibilities and disadvantages of the traditional application of CVP-analysis in the implementation of multi-product production projects. The possibility of ensuring the long-term development of enterprises with multi-product production, based on a model for managing the overall break-even point for a planned profit under initiating disturbances, was developed. It takes into account the difference in the phases of initiating and corrective effects and the inflationary component of innovative projects. It also takes into account deviations of fixed and variable factors of the final planned profit for diversified production, including the difference of clock productivity and planned periods of completion of production of separate products, and the changes in these factors. The methodological approach is illustrated by practical examples with analytical calculations and graphical representation of adjustments in variable costs of one product at the expense of a possible change in the price of another product, and the possibility of changes in the discount rates at the expense of the projected price of another product. This approach is largely universal under other boundary conditions for the pairs of initiating-correcting influences for assessing the sustainability of development of mono- and multi-product production.